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Showing 1-10 of 1193 results for "Property Plant and Equipment"
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Investment property: IFRS® Standards vs US GAAP

How IAS 40 works, and our Top 5 differences from real estate accounting under US GAAP.

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Accounting for proceeds before an asset’s intended use

Amendments to IAS 16 introduce new guidance on property, plant and equipment proceeds before an asset’s intended use.

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Coronavirus-related impairment of nonfinancial assets

Updated: FAQs on the impairment of goodwill and long-lived assets as a result of COVID-19.

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Financial reporting valuations

Preparing and documenting valuations of businesses and related assets in accordance with financial reporting requirements to maintain compliance and help mitigate risk

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Impairment

Implications of COVID-19 on the impairment of nonfinancial assets.

April 21, 2020

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IFRS vs. US GAAP: PP&E Component approach

IFRS requires entities to separately depreciate the parts that are significant parts of property, plant and equipment.

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IFRS® Accounting Standards first-time adoption for US subsidiaries

When a subsidiary converts to IFRS Accounting Standards later than its parent, optional exemptions apply under IFRS 1.

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ASC 842 for equipment lessees

Updated: An executive level overview of the new lease accounting standard for equipment lessees.

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Accounting for PP&E under the IFRS component approach

Complex assets often comprise multiple parts that need to be periodically replaced or overhauled during their useful lives.

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Hot Topic: Leases

ASC 842 transition complexities from recent economic conditions

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